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Tax Law Explained FLASHPOINTS November 2019

November 15, 2019Print This Post Print This Post

Keith B. Baker, CPA, JD, Law Offices of Keith B. Baker, Ltd., Skokie
847-933-0200 | E-mail Keith Baker

Last Chance To File for Illinois Tax Amnesty Program TODAY

Do you owe money to the Illinois Department of Revenue (IDOR) for the tax amnesty period ending after June 30, 2011, and prior to July 1, 2018? If so, IDOR might have a deal for you. The 2019 Tax Amnesty Program is found under §10 of the Tax Delinquency Amnesty Act, 35 ILCS 745/1, et seq.

If you qualify and take the proper steps on a timely basis (TODAY IS THE LAST DAY!), IDOR may waive penalties and interest.

Among the requirements are the following:

1. You must file your tax return or amended return. This does not work for unfiled returns or taxes that are “estimated” to be due.

2. You must pay the underlying tax, in full, between October 1, 2019, and November 15, 2019.

3. If you have been turned over to a private collection agency, you must make arrangements for payment through the collection agency, not IDOR. Make sure that you get instructions from the collection agency as to how to make your payment and qualify for the amnesty program.

What Does Not Qualify

Not all liabilities qualify. For example:

1. If the tax is not collected by IDOR, it does not qualify.

2. International fuel tax agreement liabilities do not qualify.

3. Motor fuel use taxes do not qualify.

4. Permits, surcharges, licensing fees, tire user fees, motor fuel violations, lien release fees, collection agency fees, penalties, and fees that are not based on a tax liability do not qualify (only taxes are eligible).

Ways To Pay

1. If you are mailing a check payable to the “Illinois Department of Revenue,” send it to the Illinois Department of Revenue, P.O. Box 19011, Springfield IL, 62794-9011.

2. If you are going to hand deliver the payment to IDOR, you can do so at any of the following locations:

  1. IDOR regional offices (see IDOR’s website: http://tax.illinois.gov or call 800-732-8866 for locations and hours);

  2. James R. Thompson Center, 7th Floor, 100 West Randolph Street, Chicago IL 60601; or

  3. Willard Ice Building, Lobby, 101 West Jefferson Street, Springfield IL 62702.

3. You can also pay via your http://mytax.illinois.gov online account.

4. If you want to pay by credit card, you can do so for a “convenience fee,” at the following IDOR site: www2.illinois.gov/rev/individuals/pay/Pages/creditcard.aspx

It is recommended that you take the following actions:

1. Write a separate check for each separate tax liability. This will help you and IDOR keep track of what payment is for what liability. Write the employer identification number of the applicable entity and the tax period on the check.

2. Write a short cover letter explaining the entity, tax period, payment, etc.

3. Send the letter and check to IDOR via USPS Certified Mail Return Receipt Requested so that you have evidence of a timely payment.

For more information about tax law, see STATE AND LOCAL TAXATION — 2017 EDITION. Online Library subscribers can view it for free by clicking here. If you don’t currently subscribe to the Online Library, visit www.iicle.com/subscriptions.

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